In Your Face Reports--Dickeson

When paper from a machine makeready is trashed, that's a resource misuse. How many dollars does paper eaten by makereadies cost? Yes, it's a process cost, but it's also misuse of a resource. When you measure, in dollars, how much money you're losing by paper wasted in makereadies, you'll focus on doing something about it. You'll get a report that smacks you right in your face. Like using a two-by-four to get the donkey's attention, those IYF Reports (In Your Face Reports) of activity-based costing say, "It's the paper, stupid."